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Original and Over (Under) <br />Final Budget Actual Final Budget <br />Revenue <br />Taxes <br />Property taxes 445,535$ 445,250$ (285)$ <br />Franchise fees 6,000 8,436 2,436 <br />Intergovernmental 1,000 48,782 47,782 <br />Licenses and permits 26,850 27,109 259 <br />Fines and forfeitures 1,100 267 (833) <br />Charges for services 3,400 1,957 (1,443) <br />Investment earnings (charges)5,000 (11,758) (16,758) <br />Facility rental 3,000 8,812 5,812 <br />Miscellaneous 500 1,137 637 <br />Total revenue 492,385 529,992 37,607 <br />Expenditures <br />Current <br />General government 183,506 185,608 2,102 <br />Public safety 111,950 111,465 (485) <br />Public works 105,679 67,942 (37,737) <br />Conservation and development 61,250 142,193 80,943 <br />Capital outlay 5,000 7,126 2,126 <br />Total expenditures 467,385 514,334 46,949 <br />Excess of revenues over expenditures 25,000 15,658 (9,342) <br />Other financing (uses) <br />Transfers (out)(25,000) (25,000) – <br />Net change in fund balances –$ (9,342) (9,342)$ <br />Fund balances <br />Beginning of year 263,187 <br />End of year 253,845$ <br />CITY OF GEM LAKE <br />General Fund <br />Statement of Revenue, Expenditures, and Changes in Fund Balances – Budget and Actual <br />Year Ended December 31, 2021 <br />See notes to basic financial statements -14-